May 21, 2015· I have a theory about why people don’t care about their data’s security as much as they should. From my experience, I’ve noticed that people have a difficult time relating to cyber security threats. You may find yourself thinking: “What does all this techie stuff have to do with me ...
This study examines the impact of financial statement comparability on ex ante crash risk. Using the comparability measures of De Franco et al. (2011), we find that expected crash risk decreases with financial statement comparability, and this negative relation is more pronounced in an environment where managers are more prone to withhold bad news.